‫ﻣﺮآﺰ اﻟﻤﺸﺮوﻋﺎت اﻟﺪوﻟﻴﺔ اﻟﺨﺎﺻﺔ‬
‫ﻣﻠﺤﻮﻇﺔ‬
‫ﻓﻲ ﺣﺎﻟﺔ ﻇﻬﻮر رﻣﻮز ﻏﻴﺮ ﻣﻔﻬﻮﻣﺔ ﻓﻲ اﻟﻨﺺ اﻟﺬي ﺑﻴﻦ ﻳﺪﻳﻚ ﻳﺮﺟﻊ هﺬا إﻟﻰ ﺧﻄﺄ ﻓﻲ اﻟﻄﺒﺎﻋﺔ وﺑﺈﻋﺎدة ﻃﺒﺎﻋﺘﻪ‬
‫ﺑﺼﻮرة ﺳﻠﻴﻤﺔ ﻳﺮﺟﻰ زﻳﺎرة اﻟﺮاﺑﻂ اﻵن ‪www.cipe-arabia.org/pdfhelp.asp‬‬
‫ﻟﻤﺯﻴﺩ ﻤﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﻴﺭﺠﻰ ﺍﻻﺘﺼﺎل ﺒﺎﻟﻌﻨﻭﺍﻥ ﺍﻟﺘﺎﻟﻲ‪:‬‬
‫‪ ٣٥‬ﻋﻤﺎﺭﺍﺕ ﺍﻟﻌﺒﻭﺭ – ﻁﺭﻴﻕ ﺼﻼﺡ ﺴﺎﻟﻡ‪ ،‬ﺍﻟﻘﺎﻫﺭﺓ‬
‫ﻫﺎﺘﻑ‪ ٢٠٢-٢٦٣٠٩٢٣ :‬ﻓﺎﻜﺱ‪٢٠٢-٢٦٣٠٤٥٩ :‬‬
‫ﺒﺭﻴﺩ ﺇﻟﻜﺘﺭﻭﻨﻲ ‪[email protected] :‬‬
‫ﺍﻟﻤﻭﻗﻊ ﺒﺎﻟﻠﻐﺔ ﺍﻟﻌﺭﺒﻴﺔ ‪www.cipe-egypt.org :‬‬
‫ﻣــﺮآــﺰ اﻟﻤـﺸـــﺮوﻋــﺎت اﻟـﺪوﻟـﻴﺔ اﻟـﺨـﺎﺻــﺔ‬
‫‪Center for International Private Enterprise‬‬
‫ﺍﻟﻤﻭﻗﻊ ﺒﺎﻟﻠﻐﺔ ﺍﻹﻨﺠﻠﻴﺯﻴﺔ ‪www.cipe.org :‬‬
‫ﻭﺭﺸﺔ ﻋﻤل )‪(١‬‬
‫ﺍﻹﻁﺎﺭ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻭﺍﻹﻓﺼﺎﺡ ﻟﻬﻴﻜل ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻲ ﻤﺼﺭ‬
‫‪ ١٥‬ﻴﻨﺎﻴﺭ ‪٢٠٠٣‬‬
‫ﻜﻠﻤﺔ ﺍﻷﺴﺘﺎﺫ‪ /‬ﺤﺎﺯﻡ ﺤﺴﻥ‬
‫ﺭﺌﻴﺱ ﺠﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﻭﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﺍﻟﻤﺼﺭﻴﺔ‬
‫ﻭﻋﻀﻭ ﻤﺠﻠﺱ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﻜﺯ ﺍﻟﻤﺼﺭﻱ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬
‫ﺍﻟﺠﻠﺴﺔ ﺍﻻﻓﺘﺘﺎﺤﻴﺔ‬
‫ﺍﻟﺴـﺎﺩﺓ ﺍﻟﺤﻀـﻭﺭ ﻴﺴـﻌﺩﻨﻰ ﺃﻥ ﺃﺭﺤﺏ ﺒﻜﻡ ﻓﻲ ﻫﺫﺍ ﺍﻟﻠﻘﺎﺀ ﺍﻟﻤﺨﺼﺹ ﻟﻤﻨﺎﻗﺸﺔ ﺍﻟﻤﺒﺎﺩﺉ ﺍﻷﺴﺎﺴﻴﺔ‬
‫ﻟﻬﻴﻜل ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻭﻫﻭ ) ﺍﻹﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ (‬
‫ﺃﻫﻤﻴﺔ ﻤﻭﻀﻭﻉ ﻭﺭﺸﺔ ﺍﻟﻌﻤل ﺍﻵﻥ‬
‫ﺍﻥ ﻫـﺫﺍ ﺍﻟﻤﻭﻀﻭﻉ ﻴﺤﻅﻰ ﺤﺎﻟﻴﺎ ﺒﺎﻫﺘﻤﺎﻡ ﻜﺒﻴﺭ ﻟﻤﺎ ﻴﻤﺜﻠﻪ ﻤﻥ ﻗﻭﺍﻋﺩ ﺘﺤﻜﻡ ﻭﺘﻭﺠﻪ ﺍﺩﺍﺭﺓ ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﺒﻤـﺎ ﻴﻌﻭﺩ ﺒﺎﻟﻨﻔﻊ ﻋﻠﻰ ﻤﺴﺎﻫﻤﻴﻬﺎ ﻭﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ ﻭﺍﻟﻤﺘﻌﺎﻤﻠﻴﻥ ﻤﻌﻬﺎ‪ ،‬ﻭﻗﺩ ﺘﺴﺒﺏ ﺍﻟﻘﺼﻭﺭ ﺍﻟﺫﻱ‬
‫ﺘﺒﻴﻥ ﻓﻲ ﺍﻵﻭﻨﺔ ﺍﻷﺨﻴﺭﺓ ﻓﻲ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﺒﺒﻌﺽ ﻜﺒﺭﻯ ﺍﻟﻤﺅﺴﺴﺎﺕ ﻭﺍﻟﺸﺭﻜﺎﺕ ﺍﻷﻤﺭﻴﻜﻴﺔ ﺇﻟﻰ‬
‫ﺇﻓﻼﺱ ﺍﻟﻌﺩﻴﺩ ﻤﻨﻬﺎ ﻭﺘﻌﺭﺽ ﺍﻟﺒﺎﻗﻲ ﻷﺯﻤﺎﺕ ﻤﺎﻟﻴﺔ ﻜﺒﻴﺭﺓ ﻓﻌﻠﻰ ﺴﺒﻴل ﺍﻟﻤﺜﺎل ‪:‬‬
‫ﺃﻓﻠﺴﺕ ﺸﺭﻜﺔ ﺍﻨﺭﻭﻥ ﻭﺘﻌﺭﻀﺕ ﺸﺭﻜﺔ ﻭﻭﺭﻟﺩﻜﻭﻡ ﻷﺯﻤﺔ ﻤﺎﻟﻴﺔ ﻁﺎﺤﻨﺔ ﻭﺨﺴﺭ ﻤﺴﺎﻫﻤﻭ ﺍﻟﺸﺭﻜﺘﻴﻥ‬
‫ﻜل ﺍﻭ ﻤﻌﻅﻡ ﺍﺴﺘﺜﻤﺎﺭﺍﺘﻬﻡ ﺒﻬﺎ ﻭﻓﻘﺩ ﺁﻻﻑ ﺍﻟﻌﺎﻤﻠﻴﻥ ﻭﻅﺎﺌﻔﻬﻡ ﻭﺃﺼﻴﺒﺕ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺍﻟﻤـﺘﻌﺎﻤﻠﺔ ﻤـﻊ ﺘﻠﻙ ﺍﻟﺸﺭﻜﺎﺕ ﺒﺨﺴﺎﺌﺭ ﻤﺎﻟﻴﺔ ﻓﺎﺩﺤﺔ ﻭﻜﺎﻥ ﻤﻥ ﻨﺘﺎﺝ ﺫﻟﻙ ﺘﺄﺜﺭ ﺜﻘﺔ ﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ ﻓﻲ‬
‫ﺃﺴﻭﺍﻕ ﺍﻟﻤﺎل ﻭﻫﺒﻭﻁ ﺤﺎﺩ ﻓﻲ ﺃﺴﻌﺎﺭ ﺍﻷﺴﻬﻡ ﺒﺎﻟﺒﻭﺭﺼﺎﺕ ﺍﻷﻤﺭﻴﻜﻴﺔ ﺒل ﺒﻜﺎﻓﺔ ﺒﻭﺭﺼﺎﺕ ﺍﻟﻌﺎﻟﻡ‪.‬‬
‫‪Workshop (1) : Accounting and Disclosure Framework of Corporate Governance in Egypt, January 2003‬‬
‫‪Opening Session‬‬
‫‪Introductory Remarks: Hazem Hassan‬‬
‫‪Egyptian Association for Accountants & Auditors, and ECES‬‬
‫‪© Center for International Private Enterprise‬‬
‫‪Page 1‬‬
‫ﻭﻗـﺩ ﺍﺜﻴﺭ ﺠﺩل ﻜﺒﻴﺭ ﺤﻭل ﺃﺴﺒﺎﺏ ﺍﻨﻬﻴﺎﺭ ﻫﺫﻩ ﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﻌﻤﻼﻗﺔ ﻭﻤﻥ ﺍﻟﻤﺘﺴﺒﺏ ﻓﻲ ﺫﻟﻙ‪ ،‬ﻭﺍﻋﺘﻘﺩ‬
‫ﺍﻥ ﺍﻟﺤﻘﻴﻘﺔ ﺍﻟﻜﺎﻤﻠﺔ ﻟﻡ ﺘﻜﺘﺸﻑ ﻗﺒل ﻤﺭﻭﺭ ﺒﻌﺽ ﺍﻟﻭﻗﺕ ﺍﻻ ﺍﻥ ﺍﻟﺤﻘﻴﻘﺔ ﺍﻟﻭﺤﻴﺩﺓ ﺍﻟﻭﺍﻀﺤﺔ ﺤﺎﻟﻴﺎ ﻫﻰ‬
‫ﺍﻥ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻟﺘﻠﻙ ﺍﻟﺸﺭﻜﺎﺕ ﻟﻡ ﺘﻜﻥ ﺘﻔﺘﻘﺩ ﻓﻘﻁ ﺇﻟﻰ ﺍﻹﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﺒل ﻜﺎﻨﺕ ﻤﻀﻠﻠﺔ ﺃﻴﻀﺎ‬
‫ﻭﺍﻥ ﺍﻟﻌﺩﻴـﺩ ﻤـﻥ ﺍﻷﻁﺭﺍﻑ ﺍﻟﻤﻌﻨﻴﺔ ﺴﻭﺍﺀ ﻤﻥ ﺩﺍﺨل ﺍﻟﺸﺭﻜﺔ ﺍﻭ ﻤﻥ ﺨﺎﺭﺠﻬﺎ ﻟﻡ ﺘﻘﻡ ﺒﺩﻭﺭﻫﺎ ﻋﻠﻰ‬
‫ﺍﻟﻭﺠﻪ ﺍﻷﻜﻤل ﻭﻴﺭﺠﻊ ﺫﻟﻙ ﺃﺴﺎﺴﺎ ﺍﻟﻰ ﻗﺼﻭﺭ ﻓﻰ ﺘﻁﺒﻴﻕ ﻭﻓﺎﻋﻠﻴﺔ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﺒﻬﺎ ﻓﻤﻥ ﺩﺍﺨل‬
‫ﺍﻟﺸﺭﻜﺔ ﻟﻡ ﺘﻘﻡ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ ﺒﺈﻋﺩﺍﺩ ﻗﻭﺍﺌﻡ ﻤﺎﻟﻴﺔ ﺴﻠﻴﻤﺔ ﻭﻓﺸﻠﺕ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺩﺍﺨﻠﻴﺔ ﻓﻲ ﺍﻟﺘﺄﻜﺩ‬
‫ﻤـﻥ ﺴـﻼﻤﺔ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻭﻨﻅﻡ ﺍﻟﺭﻗﺎﺒﺔ ﺒﻬﺎ ﻜﻤﺎ ﻓﺸﻠﺕ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺼﺤﺔ‬
‫ﺍﻟﻘـﻭﺍﺌﻡ ﺍﻟﻤﺎﻟـﻴﺔ ﻭﺍﻟﻤﻌﺎﻴﻴـﺭ ﺍﻟﻤﺤﺎﺴـﺒﻴﺔ ﺍﻟﺘﻲ ﺍﺴﺘﺨﺩﻤﺕ ﻓﻲ ﺇﻋﺩﺍﺩﻫﺎ ﻭﻓﺸل ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻰ‬
‫ﻤﺴـﺌﻭﻟﻴﺘﻪ ﻨﺤـﻭ ﻤﻨﺎﻗﺸﺔ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﺒﺼﻭﺭﺓ ﻭﺍﻓﻴﺔ ﻭﺠﺎﺩﺓ ﻗﺒل ﺍﻋﺘﻤﺎﺩﻫﺎ ﻤﻥ ﺍﻟﻤﺠﻠﺱ ﻜل ﻫﺫﻩ‬
‫ﻋـﺒﺎﺭﺓ ﻋﻥ ﺠﻭﺍﻨﺏ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻭﻤﻥ ﺨﺎﺭﺝ ﺍﻟﺸﺭﻜﺔ ﻭﺍﻗل ﻤﺎ ﻴﻤﻜﻥ ﺫﻜﺭﻩ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻤﺭﺍﻗﺒﻲ‬
‫ﺍﻟﺤﺴـﺎﺒﺎﺕ ﺍﻨﻬـﻡ ﻓﺸﻠﻭﺍ ﻓﻲ ﺍﻜﺘﺸﺎﻑ ﺍﻷﺨﻁﺎﺀ ﻭﺍﻟﻤﻌﺎﻟﺠﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻏﻴﺭ ﺍﻟﺴﻠﻴﻤﺔ ﻭﺍﻟﻘﺼﻭﺭ ﻓﻰ‬
‫ﺍﻟﺸـﻔﺎﻓﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻭﺒﺎﻟﺘﺎﻟﻲ ﻜﺎﻥ ﺘﻘﺭﻴﺭﻫﻡ ﻋﻥ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻤﻀﻠﻼ ﻟﻠﻤﺴﺘﺨﺩﻤﻴﻥ ﻭﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ‬
‫ﻭﺍﻟﺒـﻨﻭﻙ ﻭﺍﻟﻤﺤﻠﻠـﻴﻥ ﺍﻟﻤﺎﻟﻴﻴﻥ ﻭﺨﻼﻓﻪ ﻭﺭﻏﻡ ﻭﻗﻭﻉ ﻫﺫﻩ ﺍﻷﺨﻁﺎﺀ ﺍﻟﺠﺴﻴﻤﺔ ﻻﺩﺍﺭﺓ ﺘﻠﻙ ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﻭﻤﺭﺍﻗﺒﻲ ﺍﻟﺤﺴﺎﺒﺎﺕ ﻓﻠﻡ ﻴﻜﻥ ﻫﻨﺎﻙ ﺩﻭﺭ ﻓﻌﺎل ﺒﺎﻟﻘﺩﺭ ﺍﻟﻼﺯﻡ ﻟﻸﺠﻬﺯﺓ ﺍﻟﺭﻗﺎﺒﻴﺔ ﺍﺫ ﻟﻡ ﺘﺘﺤﺭﻙ ﺇﻻ ﺒﻌﺩ‬
‫ﻭﻗﻭﻉ ﺍﻟﻜﺎﺭﺜﺔ‪.‬‬
‫ﺩﻭﺭ ﺍﻷﺠﻬﺯﺓ ﺍﻟﺭﻗﺎﺒﻴﺔ ﻭﺍﻟﺤﻭﻜﻤﺔ ﻓﻲ ﻤﻭﺍﺠﻬﺔ ﺍﻷﺨﻁﺎﺀ‬
‫ﻭﻜـﺎﻥ ﻤـﻥ ﻨﺘﻴﺠﺔ ﻜل ﻫﺫﻩ ﺍﻷﺤﺩﺍﺙ ﻭﺍﻨﻌﻜﺎﺴﺎﺘﻬﺎ ﺍﻟﻤﺅﺴﻔﺔ ﻋﻠﻰ ﺃﺴﻭﺍﻕ ﺍﻟﻤﺎل ﻓﻲ ﺃﻤﺭﻴﻜﺎ ﻭﺨﺎﺭﺝ‬
‫ﺃﻤﺭﻴﻜﺎ ﺃﻥ ﺃﺴﺭﻋﺕ ﺍﻷﺠﻬﺯﺓ ﺍﻟﺭﻗﺎﺒﻴﺔ ﻭﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻤﻌﻨﻴﺔ ﻓﻲ ﺩﻭل ﻋﺩﻴﺩﺓ ﻭﻤﻨﻬﺎ ﻤﺼﺭ ﺇﻟﻰ ﺇﺠﺭﺍﺀ‬
‫ﻤـﺭﺍﺠﻌﺔ ﻭﺘﻘﻴﻴﻡ ﻟﻤﻭﻗﻑ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻭﻤﻌﺎﻟﺠﺔ ﺃﻱ ﻗﺼﻭﺭ ﺒﻬﺎ ﻭﻓﻰ ﻀﻭﺀ ﺍﻋﺘﻤﺎﺩ ﺍﻟﺘﻨﻤﻴﺔ ﻓﻲ‬
‫ﻤﺼـﺭ ﻋﻠـﻰ ﺍﻟﻘﻁـﺎﻉ ﺍﻟﺨﺎﺹ ﻭﺘﺯﺍﻴﺩ ﺩﻭﺭﻩ ﻓﻲ ﻤﺠﺎل ﺍﻻﺴﺘﺜﻤﺎﺭ ﻭﺍﻷﻋﻤﺎل ﻓﺎﻥ ﻭﺠﻭﺩ ﺸﺭﻜﺎﺕ‬
‫ﻭﻤﺅﺴﺴـﺎﺕ ﻓـﻲ ﻤﺼﺭ ﺘﺘﻭﺍﻓﺭ ﻓﻴﻬﺎ ﺍﻟﺤﻭﻜﻤﺔ ﺒﺸﻜل ﻤﺘﻜﺎﻤل ﻭﻓﻌﺎل ﻴﺼﺒﺢ ﺃﻤﺭﺍ ﻀﺭﻭﺭﻴﺎ ﻟﺠﺫﺏ‬
‫ﺍﻟـﺘﻤﻭﻴل ﺍﻟﻼﺯﻡ ﺴﻭﺍﺀ ﻤﻥ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ ﺍﻭ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻭ ﺍﻟﺒﻨﻭﻙ ﻭﻴﻬﻤﻨﻲ ﺍﻥ ﺍﺫﻜﺭ ﺍﻥ ﺍﻟﺒﻨﻙ‬
‫ﺍﻟﺩﻭﻟـﻲ ﻗﺎﻡ ﺨﻼل ﻋﺎﻡ ‪ ٢٠٠١‬ﺒﺩﺭﺍﺴﺔ ﻭﺘﻘﻴﻴﻡ ﻟﻤﻭﻗﻑ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻲ ﻤﺼﺭ ﻭﻜﺎﻨﺕ ﻨﺘﻴﺠﺔ‬
‫ﺘﻠـﻙ ﺍﻟﺩﺭﺍﺴـﺔ ﻤﺭﻀـﻴﺔ ﺇﻟﻰ ﺤﺩ ﻜﺒﻴﺭ ﻭﻤﻥ ﺨﻼل ﻋﻤﻠﻲ ﻭﺨﺒﺭﺘﻲ ﻟﻭﺍﻗﻊ ﺍﻷﻤﻭﺭ ) ﻟﻴﺱ ﺸﻜﻼ (‬
‫ﺒﺎﻟﻌﺩﻴـﺩ ﻤﻥ ﺃﻫﻡ ﺍﻟﺸﺭﻜﺎﺕ ﻭﺍﻟﻤﺅﺴﺴﺎﺕ ﺍﻟﻌﺎﻤﻠﺔ ﻓﻲ ﻤﺼﺭ ﻤﻥ ﺭﺃﻴﻲ ﺍﻨﻪ ﻤﺎﺯﺍل ﻫﻨﺎﻙ ﻤﺠﺎل ﻜﺒﻴﺭ‬
‫ﻟﻼﺭﺘﻘـﺎﺀ ﺒﻔﺎﻋﻠﻴﺔ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻲ ﻤﺼﺭ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺩﻭﺭ ﻤﺠﺎﻟﺱ ﺇﺩﺍﺭﺍﺕ ﺍﻟﺸﺭﻜﺎﺕ ﻭﻟﺠﺎﻥ‬
‫ﺍﻟﻤﺭﺍﺠﻌﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ‪.‬‬
‫‪Workshop (1) : Accounting and Disclosure Framework of Corporate Governance in Egypt, January 2003‬‬
‫‪Opening Session‬‬
‫‪Introductory Remarks: Hazem Hassan‬‬
‫‪Egyptian Association for Accountants & Auditors, and ECES‬‬
‫‪© Center for International Private Enterprise‬‬
‫‪Page 2‬‬
‫ﺍﺴﻤﺤﻭﺍ ﻟﻲ ﺃﻥ ﺍﺨﺼﺹ ﺍﻟﻨﺼﻑ ﺍﻟﺒﺎﻗﻲ ﻤﻥ ﻜﻠﻤﺘﻲ ﻫﺫﻩ ﻟﻠﺘﺤﺩﺙ‬
‫ﺒﺎﺨﺘﺼﺎﺭ ﻋﻥ ﺜﻼﺜﺔ ﻤﻭﻀﻭﻋﺎﺕ ﻭﻫﻰ‪:‬‬
‫ﺃﻭﻻ ‪ :‬ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﺜﺎﻨﻴﺎ ‪ :‬ﺍﻟﻬﺩﻑ ﻤﻥ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ) ﻓﻴﻤﺎ ﻴﺨﺘﺹ ﺒﺎﻹﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ (‬
‫ﺜﺎﻟﺜﺎ ‪ :‬ﺍﻟﻤﻭﻀﻭﻋﺎﺕ ﺍﻟﻤﺩﺭﺠﺔ ﻟﻠﻤﻨﺎﻗﺸﺔ ﻓﻲ ﺍﻟﺠﻠﺴﺔ ﺍﻷﻭﻟﻰ ﻟﻭﺭﺵ ﺍﻟﻌﻤل ﺍﻟﻴﻭﻡ‬
‫ﺃﻭﻻ ‪ :‬ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﻭﻓﻘـﺎ ﻟﺘﻌـﺭﻴﻑ ﻤﻨﻅﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺘﻨﻤﻴﺔ ﻴﺘﻜﻭﻥ ﺍﻻﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻤﻥ‬
‫ﺨﻤﺴﺔ ﻤﺒﺎﺩﺉ ﺃﺴﺎﺴﻴﺔ ‪:‬‬
‫‪ -١‬ﺤﻤﺎﻴﺔ ﺤﻘﻭﻕ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫‪ -٢‬ﺍﻟﻤﺴﺎﻭﺍﺓ ﺒﻴﻥ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬
‫‪ -٣‬ﺩﻭﺭ ﺍﺼﺤﺎﺏ ﺍﻟﻤﺼﺎﻟﺢ‬
‫‪ -٤‬ﺍﻻﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ‬
‫‪ -٥‬ﻤﺴﺌﻭﻟﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻭﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‬
‫ﻭﺘـﻨﻔﺫ ﺍﻟﺤـﻭﻜﻤﺔ ﻤـﻥ ﺨـﻼل ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻟﻘﻭﺍﻋﺩ ﻭﺍﻟﺘﻨﻅﻴﻤﺎﺕ ﺍﻟﻘﺎﻨﻭﻨﻴﺔ ﻭﺍﻟﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬
‫ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺘﻭﺠﻪ ﻭﺘﺤﻜﻡ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺃﺩﺍﺌﻬﺎ ﻟﻌﻤﻠﻬﺎ ﻭﺍﻟﻭﻓﺎﺀ ﻟﻤﺴﺌﻭﻟﻴﺘﻬﺎ ﺘﺠﺎﻩ ﺍﻟﻤﺴﺎﻫﻤﻴﻥ ﻭﺍﺼﺤﺎﺏ‬
‫ﺍﻟﻤﺼﺎﻟﺢ ﻭﺍﻟﻤﺘﻌﺎﻤﻠﻴﻥ ﻤﻊ ﺍﻟﺸﺭﻜﺔ ﻭﻭﺭﺸﺔ ﻋﻤل ﺍﻟﻴﻭﻡ ﺴﻭﻑ ﺘﺨﺘﺹ ﺒﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ‬
‫ﺒﺎﻹﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻟﻘﻭﺍﻋﺩ ﻭﺍﻟﺘﻨﻅﻴﻤﺎﺕ ﺍﻟﻼﺯﻤﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺸﺄﻥ‪.‬‬
‫ﺜﺎﻨﻴﺎ ﺍﻟﻬﺩﻑ ﻤﻥ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ‬
‫ﺘﻬﺩﻑ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﻹﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﺇﻟﻰ ﺘﺤﻘﻴﻕ ﻫﺩﻓﻴﻥ ‪:‬‬
‫ﺍﻟﻬـﺩﻑ ﺍﻷﻭل ‪ :‬ﺇﻋﺩﺍﺩ ﻭﺘﻭﻓﻴﺭ ﻗﻭﺍﺌﻡ ﻤﺎﻟﻴﺔ ﻤﻌﺩﺓ ﻭﻓﻘﺎ ﻟﻤﻌﺎﻴﻴﺭ ﻭﻤﻌﺎﻟﺠﺎﺕ ﻤﺤﺎﺴﺒﻴﺔ ﺴﻠﻴﻤﺔ ﻭﺘﻌﺒﺭ‬
‫ﺒﺼـﻭﺭﺓ ﻋﺎﺩﻟـﺔ ﻋـﻥ ﺍﻟﻤﺭﻜﺯ ﺍﻟﻤﺎﻟﻲ ﻟﻠﺸﺭﻜﺔ ﻭﻨﺘﺎﺌﺞ ﺃﻋﻤﺎﻟﻬﺎ ﻭﺘﺩﻓﻘﺎﺘﻬﺎ ﺍﻟﻨﻘﺩﻴﺔ ﻭﺘﻭﻓﺭ ﺍﻹﻓﺼﺎﺡ‬
‫ﺍﻟﻜﺎﻓـﻲ ﻭﺍﻟﺸـﻔﺎﻓﻴﺔ ﻤـﻥ ﺨـﻼل ﺍﻟﺒﻴﺎﻨﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺩﺭﺠﺔ ﺒﻬﺎ ﻟﻤﺎ ﻴﻔﻲ ﺒﺎﺤﺘﻴﺎﺠﺎﺕ‬
‫ﻤﺴﺘﺨﺩﻤﻲ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺩﺭﺠﺔ ﺒﻬﺎ ﻤﻥ ﻤﺴﺘﺜﻤﺭﻴﻥ ﻭﻤﺅﺴﺴﺎﺕ ﻤﺎﻟﻴﺔ ﻭﻤﺤﻠﻠﻴﻥ ﻤﺎﻟﻴﻴﻥ‪.‬‬
‫‪Workshop (1) : Accounting and Disclosure Framework of Corporate Governance in Egypt, January 2003‬‬
‫‪Opening Session‬‬
‫‪Introductory Remarks: Hazem Hassan‬‬
‫‪Egyptian Association for Accountants & Auditors, and ECES‬‬
‫‪© Center for International Private Enterprise‬‬
‫‪Page 3‬‬
‫ﺍﻟﻬﺩﻑ ﺍﻟﺜﺎﻨﻲ ‪ :‬ﻤﺼﺩﺍﻗﻴﺔ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻜﺫﻟﻙ ﺇﻋﺩﺍﺩ ﻭﺘﻭﻓﻴﺭ ﻨﺸﺭﺍﺕ ﺍﻟﺩﻋﻭﺓ ﺇﻟﻰ ﺍﻻﻜﺘﺘﺎﺏ ﻓﻲ‬
‫ﺍﻷﺴـﻬﻡ ﻭﺍﻟﺴـﻨﺩﺍﺕ ﺘﺘﻀـﻤﻥ ﻜﺎﻓﺔ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻲ ﺘﻤﻜﻥ ﻤﻥ ﺍﺘﺨﺎﺫ ﻗﺭﺍﺭ‬
‫ﺍﻻﻜﺘﺘﺎﺏ ﺃﻭ ﻋﺩﻡ ﺍﺘﺨﺎﺫ ﻫﺫﺍ ﺍﻟﻘﺭﺍﺭ ﺒﺎﻻﻜﺘﺘﺎﺏ ﻭﺘﻔﻲ ﺒﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻘﺎﻨﻭﻥ ﻭﺍﻷﺠﻬﺯﺓ ﺍﻟﺭﻗﺎﺒﻴﺔ‪.‬‬
‫ﻭﻴﻜـﻭﻥ ﺘﻭﻓﻴـﺭ ﺍﻟﻤﺼـﺩﺍﻗﻴﺔ ﻟﻠﻘـﻭﺍﺌﻡ ﺍﻟﻤﺎﻟـﻴﺔ ﻤـﻥ ﺨـﻼل ﻤـﺭﺍﺠﻌﺘﻬﺎ ﻤﻥ ﻗﺒل ﺠﻬﺔ ﻤﺴﺘﻘﻠﺔ‬
‫) ﺍﻯ ﻤﺭﺍﻗﺏ ﺍﻟﺤﺴﺎﺒﺎﺕ ( ﻭﺫﻟﻙ ﻭﻓﻘﺎ ﻟﻤﻌﺎﻴﻴﺭ ﻤﺭﺍﺠﻌﺔ ﺩﻭﻟﻴﺔ ﻭﻜﺫﻟﻙ ﻤﻥ ﺨﻼل ﻤﺭﺍﺠﻌﺘﻬﺎ ﻤﻥ ﻗﺒل‬
‫ﺍﻷﺠﻬﺯﺓ ﺍﻟﺭﻗﺎﺒﻴﺔ‪.‬‬
‫ﺜﺎﻟﺜﺎ ‪ :‬ﺍﻟﻤﻭﻀﻭﻋﺎﺕ ﺍﻟﻤﺩﺭﺠﺔ ﺒﺠﺩﻭل ﺃﻋﻤﺎل ﺍﻟﺠﻠﺴﺔ ﺍﻷﻭﻟﻰ ﻟﻭﺭﺸﺔ ﺍﻟﻌﻤل‬
‫ﻭﻗﺩ ﺘﻡ ﺘﻘﺴﻴﻡ ﻫﺫﻩ ﺍﻟﻤﻭﻀﻭﻋﺎﺕ ﺍﻟﻰ ﺜﻼﺜﺔ ﻤﻭﻀﻭﻋﺎﺕ ﻭﻫﻰ ‪:‬‬
‫ﺍﻟﻤﻭﻀﻭﻉ ﺍﻷﻭل‬
‫ﻭﻫﻭ ﺍﻟﻤﺭﺘﺒﻁ ﺒﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻴﻤﺎ ﻴﺨﺘﺹ ﺒﺈﻋﺩﺍﺩ ﻭﺘﻭﻓﻴﺭ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻨﺸﺭﺍﺕ ﺍﻻﻜﺘﺘﺎﺏ ﻓﻲ‬
‫ﺍﻷﺴﻬﻡ ﻭﺍﻟﺴﻨﺩﺍﺕ ﻭﻴﻨﺩﺭﺝ ﺘﺤﺕ ﻫﺫﺍ ﺍﻟﻤﻭﻀﻭﻉ ‪:‬‬
‫‪ -١‬ﻤﺩﻯ ﻜﻔﺎﺀﺓ ﻤﻌﺩﻱ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻨﺸﺭﺍﺕ ﺍﻻﻜﺘﺘﺎﺏ‬
‫‪ -٢‬ﺍﻟﻤﻌﺎﻴﻴﺭ ﻭﺍﻟﻤﻌﺎﻟﺠﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ‬
‫‪ -٣‬ﺩﻭﺭ ﺍﻟﻤـﺭﺍﺠﻌﺔ ﺍﻟﻨﻬﺎﺌـﻴﺔ ﻓﻲ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺴﻼﻤﺔ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻭﺍﻟﺭﻗﺎﺒﻲ ﻓﻲ‬
‫ﺍﻟﺸﺭﻜﺎﺕ‬
‫‪ -٤‬ﺩﻭﺭ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺼﺤﺔ ﺘﻁﺒﻴﻕ ﺍﻟﻤﻌﺎﻴﻴﺭ ﻭﺍﻟﻤﻌﺎﻟﺠﺎﺕ ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬
‫ﺁﻟﺘﻲ ﺃﻋﺩﺕ ﻋﻠﻰ ﺃﺴﺎﺴﻬﺎ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻜﺫﺍ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺼﺤﺔ ﺍﻟﺒﻴﺎﻨﺎﺕ ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
‫ﺍﻟﻤﺩﺭﺠﺔ ﻓﻰ ﻨﺸﺭﺍﺕ ﺍﻻﻜﺘﺘﺎﺏ ﻓﻰ ﺍﻷﺴﻬﻡ ﻭﺍﻟﺴﻨﺩﺍﺕ‬
‫ﺍﻟﻤﻭﻀﻭﻉ ﺍﻟﺜﺎﻨﻲ ‪:‬‬
‫ﻭﻫـﻭ ﻤـﺭﺘﺒﻁ ﺒﺎﻟﻤﺼﺩﺍﻗﻴﺔ ﻓﻬﻭ ﻤﺭﺘﺒﻁ ﺒﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻓﻴﻤﺎ ﻴﺨﺘﺹ ﺒﻤﺼﺩﺍﻗﻴﺔ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﻭﻴـﻨﺩﺭﺝ ﺘﺤﺕ ﻫﺫﺍ ﺍﻟﻤﻭﻀﻭﻉ ﺩﻭﺭ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻰ ﺍﻟﺘﺄﻜﺩ ﻤﻥ ﺠﺩﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺍﻟﺘﻰ‬
‫ﺘﻤـﺕ ﻟﻠﻘـﻭﺍﺌﻡ ﺍﻟﻤﺎﻟـﻴﺔ ﻤـﻥ ﻗﺒل ﻤﺭﺍﻗﺏ ﺍﻟﺤﺴﺎﺒﺎﺕ ﺍﻯ ﺍﻥ ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻟﻬﺎ ﺩﻭﺭﺍﻥ ﺩﻭﺭ ﻋﻨﺩ‬
‫ﺍﻹﻋﺩﺍﺩ‪ ،‬ﻭﺩﻭﺭ ﻓﻰ ﺍﻟﻤﺼﺩﺍﻗﻴﺔ‪.‬‬
‫‪Workshop (1) : Accounting and Disclosure Framework of Corporate Governance in Egypt, January 2003‬‬
‫‪Opening Session‬‬
‫‪Introductory Remarks: Hazem Hassan‬‬
‫‪Egyptian Association for Accountants & Auditors, and ECES‬‬
‫‪© Center for International Private Enterprise‬‬
‫‪Page 4‬‬
‫ﻭﺘﺘﻀﻤﻥ ﺃﻋﻤﺎل ﻟﺠﻨﺔ ﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻲ ﻫﺫﺍ ﺍﻟﺸﺄﻥ ﻤﺎ ﻴﻠﻲ‪:‬‬
‫ﺍﻭﻻ ‪ :‬ﺍﻻﺸﺘﺭﺍﻙ ﻓﻰ ﺍﺨﺘﻴﺎﺭ ﻤﺭﺍﻗﺒﻰ ﺍﻟﺤﺴﺎﺒﺎﺕ ﻭﺘﺤﺩﻴﺩ ﺍﻟﺩﻋﻭﺍﺕ‬
‫ﺜﺎﻨـﻴﺎ ‪ :‬ﻤﻨﺎﻗﺸـﺔ ﻤﺭﺍﻗﺒﻰ ﺍﻟﺤﺴﺎﺒﺎﺕ ﻓﻰ ﻨﻁﺎﻕ ﺨﻁﺔ ﺍﻟﻌﻤل ﻭﻓﻴﻤﺎ ﻴﺘﻭﺼل ﺍﻟﻴﻪ ﻤﻥ ﻨﺘﺎﺌﺞ ﺍﻟﻘﻭﺍﺌﻡ‬
‫ﺍﻟﻤﺎﻟﻴﺔ‬
‫ﺜﺎﻟﺜﺎ ‪ :‬ﺍﻋﺘﻤﺎﺩ ﺍﻯ ﺃﻋﻤﺎل ﻤﻬﻨﻴﺔ ﺍﺨﺭﻯ ﻴﻘﻭﻡ ﺒﻬﺎ ﻤﺭﺍﻗﺒﻭ ﺍﻟﺤﺴﺎﺒﺎﺕ ﺒﺨﻼﻑ ﺍﻟﻤﺭﺍﺠﻌﺔ ﺒﻤﺎ ﻴﻀﻤﻥ‬
‫ﻋﺩﻡ ﺍﻟﺘﺎﺜﻴﺭ ﻋﻠﻰ ﺍﺴﺘﻘﻼﻟﻴﺘﻪ ﻓﻰ ﻋﻤﻠﻪ ﻭﻓﻰ ﺍﻋﻁﺎﺌﻪ ﺭﺃﻴﻪ‪.‬‬
‫ﺍﻟﻤﻭﻀﻭﻉ ﺍﻟﺜﺎﻟﺙ‬
‫ﻴـﺭﺘﺒﻁ ﺒـﺩﻭﺭ ﺍﻻﺠﻬﺯﺓ ﺍﻟﺭﻗﺎﺒﻴﺔ ﺍﻟﻤﺘﻤﺜﻠﺔ ﻓﻰ ﻤﺼﺭ ﺍﺴﺎﺴﺎ ﻓﻰ ﻫﻴﺌﺔ ﺴﻭﻕ ﺍﻟﻤﺎل ﻭﺍﻟﺒﻭﺭﺼﺔ ﻭﻫﻰ‬
‫ﻤـﺘﺎﺒﻌﺔ ﺍﻟﺘـﺯﺍﻡ ﺍﻟﺸﺭﻜﺎﺕ ﻭﻤﺭﺍﻗﺒﻰ ﺍﻟﺤﺴﺎﺒﺎﺕ ﻟﻠﻤﻌﺎﻴﻴﺭ ﻭﺍﻟﻀﻭﺍﺒﻁ ﻭﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻘﺎﻨﻭﻥ ﺍﻟﺘﻰ ﺘﺤﻜﻡ‬
‫ﺍﻋﺩﺍﺩ ﻭﻤﺭﺍﺠﻌﺔ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻨﺸﺭﺍﺕ ﻭﻜﺫﺍ ﻤﺘﺎﺒﻌﺔ ﺍﻟﺘﺯﺍﻡ ﺍﻟﺸﺭﻜﺎﺕ ﺒﺎﻻﻓﺼﺎﺡ ﻋﻥ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬
‫ﺍﻟﻤﺎﻟـﻴﺔ ﻭﻏﻴﺭ ﺍﻟﻤﺎﻟﻴﺔ ﺒﻤﺎ ﻴﺤﻘﻕ ﺍﻻﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻻﻟﺘﺯﺍﻡ ﺒﻤﺘﻁﻠﺒﺎﺕ ﺍﻟﻘﺎﻨﻭﻥ ﻭﺴﻭﻕ ﺍﻟﻤﺎل ﻓﻰ‬
‫ﻫﺫﺍ ﺍﻟﺸﺄﻥ‪.‬‬
‫ﻭﺍﻨﻨـﻰ ﻋﻠـﻰ ﻴﻘﻴﻥ ﺍﻥ ﺍﻟﻤﻭﻀﻭﻋﺎﺕ ﺍﻟﺜﻼﺜﺔ ﺍﻟﻤﺩﺭﺠﺔ ﻓﻰ ﺍﻟﺠﻠﺴﺔ ﺍﻻﻭﻟﻰ ﺴﻭﻑ ﺘﺒﻴﻥ ﻤﺩﻯ ﺘﻭﺍﻓﻕ‬
‫ﺤـﻭﻜﻤﺔ ﺍﻟﺸـﺭﻜﺎﺕ ﻓـﻰ ﻤﺼـﺭ ﺤﺎﻟﻴﺎ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﻻﻓﺼﺎﺡ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺘﺤﺩﻴﺩ ﺍﻭﺠﻪ ﺍﻟﻘﺼﻭﺭ‬
‫ﺍﻟﻤﻭﺠﻭﺩﺓ ﻭﺍﻻﺠﺭﺍﺀﺍﺕ ﻭﺍﻟﺘﺭﺘﻴﺒﺎﺕ ﺍﻟﻭﺍﺠﺏ ﺍﺘﺨﺎﺫﻫﺎ ﺒﻤﻌﺎﻟﺠﺔ ﻫﺫﻩ ﺍﻟﻘﺼﻭﺭ‪.‬‬
‫ﺍﻟﻨﺯﺍﻫﺔ ﻻ ﻏﻨﻲ ﻋﻨﻬﺎ‬
‫ﻭﻴﻬﻤﻨﻲ ﺍﻥ ﺃﺅﻜﺩ ﺍﻥ ﺤﻭﻜﻤﺔ ﺍﻟﺸﺭﻜﺎﺕ ﻭﻤﺎ ﺘﺘﻀﻤﻨﻪ ﻤﻥ ﻤﻌﺎﻴﻴﺭ ﻭﻗﻭﺍﻋﺩ ﻭﻀﻭﺍﺒﻁ ﻟﻥ ﺘﻜﻭﻥ ﻓﻌﺎﻟﺔ‬
‫ﺍﺫﺍ ﻟـﻡ ﻴﺘﺤل ﺠﻤﻴﻊ ﺍﻻﻁﺭﺍﻑ ﻤﻥ ﻤﺩﻴﺭﻯ ﺍﻟﺸﺭﻜﺎﺕ ﻭﺍﻋﻀﺎﺀ ﻤﺠﺎﻟﺱ ﺍﻻﺩﺍﺭﺓ ﻭﻤﺭﺍﻗﺒﻰ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫ﻭﺍﻟﻌﺎﻤﻠـﻴﻥ ﺒﺎﻻﺠﻬـﺯﺓ ﺍﻟـﺭﻗﺎﺒﻴﺔ ﺒﺴﻤﺔ ﻻ ﻏﻨﻰ ﻋﻨﻬﺎ ﻭﻫﻰ ﺍﻟﻨﺯﺍﻫﺔ ﻓﺒﺩﻭﻥ ﺍﻟﻨﺯﺍﻫﺔ ﺘﻜﻭﻥ ﻜل ﻫﺫﻩ‬
‫ﺍﻟﻀـﻭﺍﺒﻁ ﻏﻴﺭ ﺫﺍﺕ ﻗﻴﻤﺔ ﻓﻴﺠﺏ ﺍﻥ ﺘﺘﺤﻠﻰ ﺠﻤﻴﻊ ﺍﻻﻁﺭﺍﻑ ﺒﺎﻟﻨﺯﺍﻫﺔ ﻭﻤﻥ ﺍﻟﻨﺎﺤﻴﺔ ﺍﻟﻤﺜﻠﻰ ﻴﻔﺘﺭﺽ‬
‫ﺍﻥ ﺘﻨﺒﻊ ﺍﻟﻨﺯﺍﻫﺔ ﺫﺍﺘﻴﺎ ﻤﻥ ﺨﻼل ﻗﻴﻡ ﻭﺃﺨﻼﻗﻴﺎﺕ ﺍﻷﻓﺭﺍﺩ ﺍﻻ ﺍﻥ ﺍﻟﺘﺎﺜﻴﺭ ﺍﻟﻤﺩﻤﺭ ﺍﻟﺫﻯ ﻴﻤﻜﻥ ﺍﻥ ﻴﻨﺠﻡ‬
‫ﻋـﻥ ﻏـﻴﺎﺏ ﺍﻟﻨـﺯﺍﻫﺔ ﻤﺜﻠﻤﺎ ﺤﺩﺙ ﻓﻰ ﺍﻴﻨﺭﻭ ﻴﺘﻁﻠﺏ ﺍﻥ ﻴﻜﻭﻥ ﻫﻨﺎﻙ ﻤﺎ ﻴﻜﻔل ﺍﻟﻤﺴﺎﺀﻟﺔ ﻭﺍﻟﻌﻘﺎﺏ‬
‫ﺍﻟﺭﺍﺩﻉ ﻟﻜل ﻤﻥ ﻻ ﻴﻠﺘﺯﻡ ﺒﻬﺎ ﻟﺫﻟﻙ ﻴﺘﻌﻴﻥ ﺍﻟﺒﺩﺀ ﻓﻭﺭﺍ ﻓﻰ ﺘﻔﻌﻴل ﻜل ﻤﺎ ﻫﻭ ﻤﺘﻭﺍﻓﺭ ﻟﻠﻘﻭﺍﻨﻴﻥ ﺍﻟﺤﺎﻟﻴﺔ‬
‫ﻤﻥ ﻋﻘﻭﺒﺎﺕ ﺃﺩﺒﻴﺔ ﻭﺠﻨﺎﺌﻴﺔ ﻟﻠﻤﻘﺼﺭﻴﻥ ﻓﻰ ﺃﺩﺍﺌﻬﻡ ﻟﻭﺍﺠﺒﺎﺘﻬﻡ ﺴﻭﺍﺀ ﻋﻥ ﻋﻤﺩ ﺍﻭ ﻋﻥ ﻏﻴﺭ ﻋﻤﺩ ﻭﻗﺩ‬
‫ﻴﻜـﻭﻥ ﻤـﻥ ﺍﻟﻤﻨﺎﺴـﺏ ﺍﻴﻀـﺎ ﻤـﺭﺍﺠﻌﺔ ﺍﻟﻘﻭﺍﻨﻴﻥ ﺍﻟﺤﺎﻟﻴﺔ ﺒﻤﺎ ﻴﻤﻜﻥ ﻤﻥ ﺘﻔﻌﻴل ﻭﺘﻤﻜﻴﻥ ﺍﻟﻤﺴﺎﺀﻟﺔ‬
‫ﻭﺍﻟﻌﻘﺎﺏ‪.‬‬
‫‪Workshop (1) : Accounting and Disclosure Framework of Corporate Governance in Egypt, January 2003‬‬
‫‪Opening Session‬‬
‫‪Introductory Remarks: Hazem Hassan‬‬
‫‪Egyptian Association for Accountants & Auditors, and ECES‬‬
‫‪© Center for International Private Enterprise‬‬
‫‪Page 5‬‬
‫ﻭﻗـﺩ ﻗﺎﻤـﺕ ﺠﻤﻌـﻴﺔ ﺍﻟﻤﺭﺍﺠﻌﻴﻥ ﻭﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﺍﻟﻤﺼﺭﻴﺔ ﺍﻟﺘﻲ ﺃﺘﺸﺭﻑ ﺒﺭﺌﺎﺴﺎﺘﻬﺎ ) ﻭﻫﻰ ﺍﺤﺩ ﺍﻫﻡ‬
‫ﺍﻟﻤﺅﺴﺴـﺎﺕ ﺍﻟﻤﻬﻨﻴﺔ ﺍﻟﻤﻌﻨﻴﺔ ﺒﻨﺸﺎﻁ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﺍﻟﻤﺭﺍﺠﻌﺔ ﻓﻰ ﻤﺼﺭ ( ﺒﺎﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﻌﻤل ﺍﻟﺠﺎﺩ ﻤﻊ‬
‫ﻨﻘﺎﺒﺔ ﺍﻟﺘﺠﺎﺭﻴﻴﻥ ﻭﺍﻟﺠﻬﺎﺯ ﺍﻟﻤﺭﻜﺯﻯ ﻟﻠﻤﺤﺎﺴﺒﺎﺕ ﻤﻥ ﺍﺠل ﺍﻋﺩﺍﺩ ﻤﺸﺭﻭﻉ ﻗﺎﻨﻭﻥ ﺠﺩﻴﺩ ﻟﻤﺯﺍﻭﻟﺔ ﻤﻬﻨﺔ‬
‫ﺍﻟﻤﺤﺎﺴﺒﺔ ﻭﺍﻟﻤﺭﺍﺠﻌﺔ ﻴﻬﺩﻑ ﺍﻟﻰ ﺍﻻﺭﺘﻘﺎﺀ ﺒﺎﻟﻤﺴﺘﻭﻯ ﺍﻟﻌﻠﻤﻰ ﻭﺍﻟﺘﺩﺭﻴﺏ ﺍﻟﻌﻤﻠﻰ ﻟﻤﺯﺍﻭﻟﺔ ﺍﻟﻤﻬﻨﺔ ﻤﻊ‬
‫ﺘﻔﻌـﻴل ﻤﺴـﺎﺀﻟﺔ ﺍﻟﻤﻘﺼﺭﻴﻥ ﻤﻨﻬﻡ ﻓﻰ ﺍﺩﺍﺌﻬﻡ ﻻﻋﻤﺎﻟﻬﻡ ﻭﺘﻭﻗﻴﻊ ﺍﻟﺠﺯﺍﺀﺍﺕ ﺍﻟﻤﻨﺎﺴﺒﺔ ﻋﻠﻴﻬﻡ ﻜﻤﺎ ﺍﻨﻪ‬
‫ﻴﺠـﺭﻯ ﺤﺎﻟـﻴﺎ ﺩﺭﺍﺴﺔ ﺍﻤﻜﺎﻨﻴﺔ ﺘﻜﻭﻴﻥ ﻤﺠﻠﺱ ﻤﺤﺎﻴﺩ ﻟﻠﺭﻗﺎﺒﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﺩﺍﺀ ﻤﺭﺍﻗﺒﻰ ﺍﻟﺤﺴﺎﺒﺎﺕ‬
‫ﺨﺎﺼﺔ ﺍﻥ ﺍﻟﻤﻌﻬﻭﺩ ﺍﻟﻴﻬﻡ ﻤﺭﺍﺠﻌﺔ ﻤﻴﺯﺍﻨﻴﺎﺕ ﺍﻟﺒﻨﻭﻙ ﻭﺍﻟﺸﺭﻜﺎﺕ ﺍﻟﻤﻘﻴﺩﺓ ﻓﻰ ﺍﻟﺒﻭﺭﺼﺔ ﻭﺍﻋﻁﺎﺀ ﻫﺫﺍ‬
‫ﺍﻟﻤﺠﻠﺱ ﺍﻟﺭﻗﺎﺒﻰ ﺴﻠﻁﺎﺕ ﻓﺭﺽ ﻋﻘﻭﺒﺎﺕ ﻋﻠﻰ ﺍﻟﻤﻘﺼﺭﻴﻥ ﻤﻥ ﺍﻟﻤﺤﺎﺴﺒﻴﻥ ﻭﺫﻟﻙ ﺒﺎﻟﺘﻨﺴﻴﻕ ﻤﻊ ﺸﻌﺒﺔ‬
‫ﻤﺯﺍﻭﻟﻰ ﺍﻟﻤﻬﻨﺔ ﺒﻨﻘﺎﺒﺔ ﺍﻟﺘﺠﺎﺭﻴﻴﻥ‪.‬‬
‫ﻭﺃﺨﻴـــﺭﺍ‬
‫ﻓﺎﻨﻨـﻰ ﺍﺘﻁﻠﻊ ﻤﻊ ﺍﻟﺴﺎﺩﺓ ﺍﻟﺤﻀﻭﺭ ﺍﻟﻰ ﺍﻻﺴﺘﻤﺎﻉ ﺍﻟﻴﻭﻡ ﻟﻜﻠﻤﺔ ﻜل ﻤﻥ ﺍﻻﺴﺘﺎﺫ‪ /‬ﻋﺒﺩ ﺍﻟﺤﻤﻴﺩ ﺍﺒﺭﺍﻫﻴﻡ‬
‫ﺭﺌـﻴﺱ ﺍﻟﻬﻴﺌﺔ ﺍﻟﻌﺎﻤﺔ ﻟﺴﻭﻕ ﺍﻟﻤﺎل ﻭﺍﻻﺴﺘﺎﺫ‪ /‬ﺴﺎﻤﺢ ﺍﻟﺘﺭﺠﻤﺎﻥ ﺭﺌﻴﺱ ﺍﻟﺒﻭﺭﺼﺔ ﺍﻟﻤﺼﺭﻴﺔ ﻭﺍﻟﺴﻴﺩﺓ‬
‫ﺍﻟﺩﻜﺘﻭﺭﺓ‪ /‬ﺴﻤﻴﺤﺔ ﻓﻭﺯﻯ ﻨﺎﺌﺏ ﺍﻟﻤﺩﻴﺭ ﺍﻟﺘﻨﻔﻴﺫﻯ ﻟﻠﻤﺭﻜﺯ ﺍﻟﻤﺼﺭﻯ ﻟﻠﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‪.‬‬
‫ﻜﻤـﺎ ﺍﺘﻁﻠـﻊ ﺍﻴﻀـﺎ ﻤﻊ ﺍﻟﺴﺎﺩﺓ ﺍﻟﺤﻀﻭﺭ ﺍﻟﻰ ﺍﻻﺴﺘﻤﺎﻉ ﻓﻰ ﺍﻟﺠﻠﺴﺔ ﺍﻟﺜﺎﻨﻴﺔ ﻤﻥ ﻭﺭﺸﺔ ﺍﻟﻌﻤل ﺍﻟﻰ‬
‫ﻤﺘﺤﺩﺜﻴﻥ ﻤﺭﻤﻭﻗﻴﻥ ﻋﻥ ﺘﺠﺎﺭﺒﻬﻡ ﺍﻟﻌﻤﻠﻴﺔ ﻓﻰ ﻤﺠﺎل ﺍﻻﻓﺼﺎﺡ ﻭﻤﺩﻯ ﺍﻫﻤﻴﺔ ﺫﻟﻙ ﻟﻜل ﻤﻨﻬﻡ ﻓﻰ ﻤﺠﺎل‬
‫ﻋﻤﻠﻪ‪.‬‬
‫ﻭﺍﻨﻬﻰ ﻜﻠﻤﺘﻰ ﻫﺫﻩ ﻤﺘﻤﻨﻴﺎ ﺃﻥ ﺘﺤﻘﻕ ﻭﺭﺸﺔ ﻋﻤل ﺍﻟﻴﻭﻡ ﺍﻻﻫﺩﺍﻑ ﺍﻟﻤﺭﺠﻭﺓ ﻤﻨﻬﺎ ﻭﺍﺸﻜﺭﻜﻡ ﻋﻠﻰ ﺤﺴﻥ‬
‫ﺍﺴﺘﻤﺎﻋﻜﻡ ﻭﺍﻟﺴﻼﻡ ﻋﻠﻴﻜﻡ ﻭﺭﺤﻤﺔ ﺍﷲ‪.‬‬
‫‪Workshop (1) : Accounting and Disclosure Framework of Corporate Governance in Egypt, January 2003‬‬
‫‪Opening Session‬‬
‫‪Introductory Remarks: Hazem Hassan‬‬
‫‪Egyptian Association for Accountants & Auditors, and ECES‬‬
‫‪© Center for International Private Enterprise‬‬
‫‪Page 6‬‬